all
elderly
head of household
with kids
married filing jointly
married filing separatly
married with kids
married with minor kids
married with young kids
no kids
not elderly
single
1st quartile
2nd quartile
3rd quartile
4th quartile
5th quartile
top 10%
top 5%
top 1%
top 0.5%
all
Adjusted revenue:
Change in after tax income:
Marginal rates
Pre TCJA
TCJA
High
Higher
Standard deductions
Low
Medium low
Medium high
High
AMT exemption phaseout threshold
Low
High
AMT exemption amount
Low
High
Personal exemption amount
$0
$991
$4,150
$5,550
State and local tax deduction
$0
$10,000
$15,000
$20,000
Refundability threshold of child tax credit
$0
$1,250
$2,500
Refunable portion of the child tax credit
$1,000
$1,400
$2,000